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Determinants of voluntary assurance on sustainability reports: an empirical analysis · Study

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ArticleDeterminants of voluntary assurance on sustainability reports: an empirical analysis

Klaus Ruhnke2013

Article2013

Determinants of voluntary assurance on sustainability reports: an empirical analysis

139 citations·0/0 files stored·Journal of Business Economics

No readable copy stored yet — this record is metadata only.

Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

No abstract was published for this record.

Citations in this library

Stored only when both papers are in the corpus — 139 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1991Firm Resources and Sustained Competitive Advantage 2004Firm resources and sustained competitive advantage 1983Separation of Ownership and Control 1973Job Market Signaling 1999Cannibals with forks: the triple bottom line of 21st century business 1995Institutions and organizations 2005Culture, leadership, and organizations: the GLOBE study of 62 societies

Cited by

2020CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?2017An analysis of sustainability report assurance statements 2017Empirical research on corporate social responsibility assurance (CSRA): A literature review 2017Corporate attributes affecting sustainability reporting: an Indian perspective 2021Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange 2017Voluntary disclosure of sustainability reports by Canadian universities 2022The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members 2019An empirical investigation of determinants of sustainability report assurance in France

Details

Year2013

Typearticle

Published2013-07-03

VenueJournal of Business Economics

ISSN-L0044-2372

Languageen

Citations139

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

Identifiers

doi10.1007/s11573-013-0686-0

openalex_workW1997664593

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